According to the provisions of the New Accounting Standards for Business Enterprises, when the parent company disposes of a subsidiary during the reporting period, when preparing the consolidated balance sheet, it should not adjust the opening balance of the consolidated statement, but it should adjust the opening balance of the subsidiary from the beginning of the period to the disposal. The daily income, expenses and profits are included in the consolidated income statement. Need to offset? How to offset it? Does the profit distribution statement need to reflect the "decrease in net assets resulting from the disposal of subsidiaries"?

Without considering internal gross profit, the consolidated undistributed profits under the original standards and the parent company’s undistributed profits should be consistent, but under the new standards, the parent company’s undistributed profits and the combined undistributed profits are different. , then when disposing of subsidiaries that year, there is a problem in compiling consolidated statements. The consolidated undistributed profits are used at the beginning of the year, and the undistributed profits of the parent company are used at the end of the year. The relationship between the two is uneven.